Employer reimbursement level
Employers recover 92% of the SMP they pay by deducting it from their next payment of NI contributions, PAYE and other payments to HMRC.
 
Small-business employers (those whose total NI liability was £45,000 or less in the previous tax year) may recover 104.5% of the SMP they pay.

Employers may claim money in advance to help with their cash flow.
 
 

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